2020 TL103 VAT Part IV - Output Tax: Deemed supplies, Time and Value of supply

This video lecture will provide a brief overview of Deemed Supplies as well as the Time and Value of Supply.

Please note that the video lectures are merely an introduction to the topic and are NOT a substitute for working through the Tutorial Letter and relevant textbooks.

Examples in the videos - Assume the dates in the examples in these videos refer to the 2020 year of assessment and agree to the dates as represented in the TL103_2020 slides.

UNISA,CTA,TAX4861,TAX4862,